The visitor tax (Gästetaxe) is CHF 5.00 per person per overnight stay. Annual flat rates also apply: CHF 750 per hotel room, CHF 13 per m² of net living area for holiday apartments, CHF 150 per private-room unit, CHF 130 per bed in group accommodation, and CHF 360 per camping pitch. The mandatory annual holiday-apartment flat rate is CHF 220 per apartment plus CHF 9 per m² of net living area.
Exemptions: children up to and including age 12; people staying in Flims for their job during normal working hours (but not participants in sports events, congresses, seminars, meetings or courses, even when work-related); people present in an official, military, civil-defence or police capacity; people staying to attend school or learn a profession; and people staying free of charge in the household of a person with tax residence in Flims who is not subject to the visitor tax. The municipal executive may grant full or partial exemption on a justified application in special cases where the tourist facilities cannot be used and important reasons exist. Exemption applications must be submitted in writing at least one month before the stay.
For short-term holiday-home rentals, the accommodation provider/renter is subject to the visitor-tax and reporting rules and the CHF 5 per-person-per-night charge for taxable guests. Holiday-apartment owners, usufructuaries and long-term tenants are subject to the mandatory annual flat rate regardless of the duration or frequency of their own stays. Owners must declare use of a holiday apartment or holiday house to the municipal visitor-tax office within 8 days. If a taxable accommodation is rented for at least 150 uninterrupted days in a calendar year to persons who are not subject to the visitor tax, a proportional refund of the charged accommodation annual visitor tax may be requested with written evidence; the request is due within three months after the exempt rental ends.